La. Revenue and Taxation § 47:512
Subject to the rules and regulations prescribed by the commissioner, casual, irregular, occasional and unscheduled trips may be made into this state by foreign vehicles of nonresident owners, or by vehicles owned by the residents of another state or country, in the absence of any reciprocal agreements, without registration or the payment of a license fee as required by this Chapter, only when special permission from the commissioner has been obtained in each instance covering such casual, irregular, occasional and unscheduled operations.
The Division of State Police or the commissioner, shall determine when such trips are casual, occasional, irregular or not scheduled, and issue or cause to be issued such permissions therefor, as in its or his discretion, are deemed proper and appropriate. It shall also be the function, duty and right of the Division of State Police or the commissioner to determine under general rules or in specific instances as to the application of this section and of R.S. 47:511.
La. Revenue and Taxation § 47:512